生態(tài)平臺企業(yè)的價值管理工具
——基于海爾集團的案例研究

葉康濤 劉 敏1

摘要 本文探討了海爾如何通過構建共贏增值表來衡量并管理其商業(yè)生態(tài)平臺的價值創(chuàng)造行為。共贏增值表是海爾應物聯(lián)網戰(zhàn)略轉型需要而開發(fā)的價值管理工具。研究表明：共贏增值表通過以用戶價值為核心，以資源方、小微單元、支持平臺等各相關方的共創(chuàng)共贏共享為價值創(chuàng)造邏輯，放寬了傳統(tǒng)財務報表的基本假設，彌補了經濟增加值、平衡計分卡等績效評價工具的不足，推動了企業(yè)生態(tài)戰(zhàn)略的實施與貫徹，促進了資源方的聚集與合作，強化了員工激勵，從而更加適應生態(tài)平臺企業(yè)的價值管理過程。共贏增值表把新時代下價值創(chuàng)造的驅動因素納入財務報告，以扭轉在實現(xiàn)決策有用性和評價受托責任過程中會計信息相關性下降的趨勢。研究結論對互聯(lián)網時代背景下企業(yè)如何運用新工具進行價值管理具有啟示意義。

關鍵詞 共贏增值表 生態(tài)系統(tǒng) 價值動因 績效評價 用戶價值戰(zhàn)略實施

A Value Management Tool for Eco-Platform Companies:

A Case Study Based on HAIER Group

KANGTAO YE MIN LIU

Abstract This paper explores how Haier measures and manages the value creation behaviors of its business eco-platform by developing the Win-Win Value Added (WWVA) statement. The WWVA statement is a value management tool produced by Haier in response to the strategic trans-formation of the Internet of Things (IoT). The study shows that, by taking user value as the core,and the co-creation and sharing of stakeholders such as resource providers, micro-units and sup-ported platforms as the logic of value creation, the WWVA statement relaxes the basic assumptions of traditional accounting statements and makes up for the deficiencies of existing performance eval-uation tools. What's more, it also promotes the implementation of the ecological strategy, facili-tates the aggregation and cooperation of resource providers, and reinforces the incentive for em-ployees. Thus, the WWVA statement is more suitable for performance evaluation and value man-agement of eco-platform companies. This paper has a practical implication for companies applying new tools for value management in the Internet era.

Key words The Win-Win Value Added Statement;Ecosystems;Value Drivers;Performance Evaluation;User Value;Strategy Implementation